A date-of-death appraisal sets the fair market value of an estate’s property as of the day the owner died. Maryland taxes estates above $5 million and also levies a 10 percent inheritance tax. Virginia has neither, apart from certain remainder interests that remain subject to its inheritance tax. The District exempts $4,988,400 for deaths in

n the District of Columbia, a personal representative can generally sell estate furniture, art, jewelry, and other tangible personal property without a court order. Court approval is needed when the will specifically bequeaths the item, when the will or a court order limits the power, or when the representative wants to buy something personally. If